Date: Sat, 26 Aug 2006 04:35:29 -0500
From: "HW \"Skip\" Weldon" 
Newsgroups: misc.invest.financial-plan
Subject: Re: potential allowed IRA rollover to non-spousal beneficiary
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On Fri, 25 Aug 2006 19:25:14 -0500, efflandt@xnet.com (David Efflandt)
wrote:

>It can be transferred to another trustee (best done with direct trustee to
>trustee transfer), but an inherited non-spouse IRA has to remain in the
>name of the deceased. 

My understanding is that while the IRC allows non-spouse beneficiary
to roll the account to another custodian (it still operates as an
inherited IRA), IRC does not mandate this option and the current plan
document (in this case the 403b) controls.  I may be out-of-date on
this though. 

-HW "Skip" Weldon
 Columbia, SC